According to Law 296 of 26 October 2023 on some fiscal-budgetary measures to ensure the long-term financial sustainability of Romania, dwellings that at the time of delivery can be inhabited as such, within the meaning of the provisions of art. 291 paragraph (2) letter m) par. 3 of the Fiscal Code, are dwellings which at the time of delivery cumulatively meet the following conditions:
a) free individual access to the habitable space, without disturbing the possession and exclusive use of the space owned by another person or family;
b) access to electricity and drinking water, controlled disposal of sewage and domestic waste;
c) consist of at least a rest area, a space for food preparation and a sanitary unit;
d) the external finishes include at least: roof, if, depending on the type of construction, this construction element is provided for, glazing, entrance door;
e) interior finishes include at least: walls finished with paint, wallpaper, tiles or other elements used for finishing, floors finished with tiles, parquet or other elements used for finishing, interior doors, depending on the design;
f) plumbing and sanitary ware, i.e. toilet bowl, washbasin and washbasin with basin, with associated batteries;
g) electrical installations, including switchboard, sockets, switches/switches and sockets;g) instalații electrice, inclusiv tablou, doze, întrerupătoare/ comutatoare și prize.